Co$ta - Responsible cost center
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The determination of the responsible cost center depends on the origin flow.
When the origin flow is CCA, OPA, WBS
The characteristic Resp. CC (5) corresponds to the cost center (3) or the responsible cost center of the order (2) 
or the WBS (4)
When the responsible cost center is not assigned, it means that it is not well maintained in the order master data
Ex: there is no responsible cost center in the master data of the order 12050670 (KO03 - Display Internal Order)
The Responsible cost center is used to assign costs to:
- a GBU (with its profit center in WP1, its Business area in PF1)
- a plant with its profit center
- a function with the hierarchy ZCBS and a BSA when it is maintained
REMARKS:
1) For the PM Orders, the Responsible Cost Center is driven automatically from the Work Center mentioned in its master data. Technically it can be manually updated in the PM order at the moment of the order creation, but the correct way to proceed is to have the Work Center properly updated.
Updating the workcenter will not automatically change the PM Orders already existing, but will prevent issues for the following Orders linked to this WorkCenter.
Example: The order 15010378976 has the Responsible CC 5F10417500 (1) (KO03 - Display Internal Order)
It comes from the Workcenter C-ET-AE / TAD (2) (IW33 - Display Order)
The cost center is maintained in the view costing of the work center master data (3) (CR03 - Display work center)
2) Difference between Responsible CC and Settlement CC:
The field “Responsible Cost Center” (1) might not be filled with the Cost Center that should receive the costs - this is the “Settlement Cost Center” (2).
Instead, the “Responsible Cost Center” is linked to the person responsible to validate the respective costs.
When the origin flow is FI or COPA
When the origin flow is FI or COPA, there is no responsible cost center by default.
However a determination table can be used to infer the Responsible cost center using the combination of the a GBU, a Macro package or a Package, a Company code and/or the plant code.
Different combination can be entered and the determination rule of the responsible cost center follows the following sequence:
The determination table is loaded in BW using the transaction ZBW_CUST_COSTA